The tax identification process is simplified by a system of personal codes. These are assigned to each taxpayer in the Federal Tax Service database.

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What's happened an identification number taxpayer? The TIN was introduced in Russia in 1993 in order to streamline taxpayer accounting.

Initially, the number was assigned only to legal entities. But since 1999, TIN began to be assigned to individuals.

Now the Federal Tax Service uses such numbers as the main tool for identifying citizens. What is an individual’s TIN?

General aspects

For individuals, the similarity of some data is typical - full name, date and place of birth, etc.

An individual tax number allows you to accurately identify each individual citizen. It is assigned to one only once and does not change throughout life.

In the event of the death of the first owner, the TIN will not be assigned to another person. The number is considered irrelevant and written off to the archive. That is, there cannot be two identical TINs.

As usual, the majority of citizens receive a TIN along with their passport. But in some cases, a child may need such a number.

Therefore, you can get a TIN immediately after the baby is born and registered.

TIN assignment to individuals is carried out on an application basis. The citizen submits an application to the appropriate authority.

After a certain time, a certificate of number assignment is issued.

At the request of the taxpayer, the TIN value is indicated in the passport along with the name of the authority responsible for issuing it and the date of receipt.

What you need to know

TIN often stands for “individual taxpayer number.” The point is correct, but the correct definition is “taxpayer identification number.”

This is a numeric code that organizes the accounting of taxpayers in Russia. A single TIN for all types of taxes and fees is assigned to each taxpayer.

Tax authorities indicate the TIN in all notifications sent to the payer. The payer must also indicate the identifier when submitting documents to the tax service.

For example, when receiving paid education at a university or when completing real estate transactions.

Availability of debts enforcement proceedings may result in a ban on traveling abroad.

Although you do not need a TIN to obtain a foreign passport, you can use it to check your debt using the FSSP database.

The TIN is used to check the correctness of the accrual. Knowing your TIN, you can check it online in a couple of minutes.

But if we talk about the need for a TIN for an individual, then mandatory it is required:

• civil servants;
• private detectives;
• security guards;
• lawyers;
• notaries;
• direct taxpayers;
• citizens submitting 3-NDFL.

In all other cases, the citizen himself chooses whether to receive a TIN or not. Moreover, some people refuse to obtain a number due to religious beliefs.

Specifying a fictitious number or replacing it with zeros is unacceptable. The basis was .

But on January 25, 2016, this decision was canceled. However, it is possible that indicating the TIN will become mandatory for individuals.

How to obtain a TIN for an individual

Obtaining a TIN for an individual depends on his legal status. If a citizen is not an individual entrepreneur, then he can determine for himself the need for a number.

Obtaining a TIN for given time is voluntary, with the exception of entry into the civil service. A private individual who wishes to obtain a TIN number must personally apply for its assignment.

For individuals who are individual entrepreneurs, having a TIN is mandatory. Without a tax number, it is impossible to register as an individual entrepreneur.

The number is assigned:

• simultaneously with the assignment of individual entrepreneur status and the issuance of the corresponding registration certificate;
• at any time before registering as an individual entrepreneur.

The TIN of an individual and an individual entrepreneur are the same number. In essence, an individual entrepreneur is the same individual, but carrying out entrepreneurial activity legally.

And having two different tax IDs for one citizen is unacceptable.

Required package of documents

To obtain a TIN you will not need large quantity documents. It is enough to have a passport and a registration document if this information is not in the passport.

If the number is issued by a representative, documents confirming the applicant’s authority will be required.

It becomes the main document. All necessary data is entered into it. The filling procedure is regulated by clause 5 of Article 84 of the Tax Code.

Data can be provided handwritten or printed. There are general rules:

• each application form is printed on a separate sheet;
• when fastening sheets, they must not be damaged;
• corrections and blots are unacceptable;
• dates are indicated in numbers;
• when filling in on a computer, Courier New 16 font is used;
• when filling manually, blue or black paste is used;
• filling begins from the first familiarity;
• information is indicated in block letters.

An example of instructions for filling out an application for a TIN looks like this:

First page	code of the tax office where the application is submitted; surname, first name, patronymic (if there is no patronymic, put “1”); the number of attached sheets and copies of documents (when applying by mail or through a representative; reliability and completeness of information – “5” when contacting in person, indicating full name, telephone number, signature and date of compilation. When submitting by a representative, his data is indicated and “6” is put, a document certifying his authority is also indicated
Second page	FULL NAME. the applicant; information about the change of surname and initials; gender (“1” for men, “2” for women); date and place of birth (according to passport or birth certificate); type of identity document (for passport “21”); passport data; citizenship (“1” for Russian citizenship, “2” in the absence of it, and the country code is indicated); address (“1” for permanent residence in the Russian Federation, “2” for temporary stay); detailed address of registration, indicating the index and region code; applicant's signature
Third page	surname and initials; type of registration document (if a passport is not used or there is no Russian citizenship) indicating the date of registration; previous place of residence; address of actual residence (if it differs from registration); taxpayer's signature

Where to go

To obtain a TIN, you must contact the regional office of the Federal Tax Service at the place of permanent or temporary registration.

You must have with you the documents on the basis of which the application is filled out. Originals will be required for verification; copies are provided.

The application can be filled out directly to the Federal Tax Service, but given that errors are unacceptable, it is advisable to apply with an already completed form.

No later than five days after the application, a certificate is issued. This is a paper document on a special A4 format.

The beige form has a background image of a double-headed eagle, an individual number and a series. The document contains the personal data of the taxpayer.

The assigned TIN is displayed in bold in the center of the sheet. In addition to the Federal Tax Service stamp, the certificate has a brown embossed seal and a holographic sticker.

If it is impossible for a citizen to apply in person at the place of registration, it is allowed to submit an application and document by mail with acknowledgment of delivery. Attached copies of documents must be notarized.

Code structure (decoding)

Its affiliation depends on how many digits are in the TIN. For legal entities, this value is ten digits.

For an individual, the code includes twelve digits, each of which has its own meaning:

Thus, using the TIN, you can determine where and by whom the taxpayer was registered. The control values ​​deserve special attention.

Video: how to find out your TIN in 10 minutes

It is easy to check the authenticity of the TIN if you have access to the Internet. Otherwise, a special mathematical algorithm may be used.

To calculate a twelve-digit individual identifier, there is the following calculation algorithm:

The first checksum is calculated based on the multiplication of the previous ten digits of the number by the following coefficients	7, 2, 4, 10, 3, 5, 9, 4, 6, 8, 0
By adding the results, the control number A is calculated	The resulting amount is divided by 11, and the remainder of the division is the desired control value
When check number A is less than 9	Then it is calculated as the remainder of dividing the number A by 10
The second checksum is calculated by multiplying the eleven numbers in the certificate by the coefficients	3, 7, 2, 4, 10, 3, 5, 9, 4, 6, 8, 0
Check number B is found	The resulting amount is divided by 11, and the remainder of the division is the control value
When number B is less than 9	Then it is calculated as the remainder of dividing the check number B by 10

Having determined both control numbers, you need to compare them with the 11th and 12th numbers, respectively. If they match, then the TIN certificate is correct.

FAQ

Among the most frequently asked questions regarding TIN, the following are present:

How to find out the availability of a TIN and find its value?	When the number is lost for any reason, you can submit a request to the Federal Tax Service. If a TIN was assigned, then its number was saved in the database
How to get a duplicate TIN certificate?	You need to contact the Federal Tax Service with identification documents and a corresponding application. But when applying you need to pay three hundred rubles for re-issuing the document
Do I need a new TIN when changing my place of residence?	If there is any change in personal data, you can contact the Federal Tax Service and receive a new certificate, but the previously assigned TIN will remain. However, obtaining a certificate when changing data is not mandatory.

How to find out by passport

You can check an individual’s TIN using passport data on the State Services portal or on the Federal Tax Service website.

To do this, indicate in the appropriate form:

• surname;
• surname;
• Date of Birth;
• Place of Birth;
• type of identity document;
• series and document number;
• date of issue of the document;
• verification code from the picture.

Based on the results of the check, the TIN will be displayed, if one was ever assigned. Is it possible to find out the TIN only by last name? For individuals who do not have individual entrepreneur status, this opportunity is not available.

For individuals, it is only possible to search for a TIN using passport data. But if you need to check the TIN of a private entrepreneur, then you can use the special service of the Federal Tax Service “Check the counterparty”.

To do this, indicate the surname of the individual entrepreneur and the region of his residence. The search result displays:

• IP state registration number;
• TIN number;
• date of registration as an individual entrepreneur;
• types of economic activities;
• changes made to the Unified State Register of Individual Entrepreneurs.

Can I get it online?

You can also obtain the TIN of an individual online. To do this, submit an application on the Federal Tax Service website in the section “Submitting an individual’s application for registration.”

When visiting the site for the first time, you will need to register by indicating your full name, address Email, password.

After confirming your registration by clicking on the link received by email, the application form will open.

If you don't have an email address, you need to fill out this form. The completed application is sent and assigned a registration number.

TIN - Taxpayer Identification Number
TIN is a digital code with which taxpayers are registered in Russia.
The tax office is responsible for assigning and issuing TINs.

The tax office at the place of residence of an individual is responsible for issuing the corresponding TIN certificates.
For organizations, the issuance of corresponding TIN certificates is carried out at the place of registration of the relevant organization. Currently, a TIN may be required from an individual when applying for a job, but its receipt remains voluntary.

TIN is required only for government officials and individual entrepreneurs, however, the number can be assigned without the knowledge of the person if it is necessary to maintain tax accounting in relation to this person. A foreign citizen who entered the Russian Federation in a manner that does not require a visa and has received a temporary residence permit is required to submit a copy of the certificate or notification of tax registration within 12 months from the date of entry into the Russian Federation. TIN is used in tax accounting instead of using personal data in almost all documents. Accounting and tax reporting legal entities and individual entrepreneurs must contain a TIN.

TIN structure

1. For organization ( 10 digit digital code):

– from 5 to 9 - serial number of the taxpayer’s record;
– 10 is a control number calculated using a special algorithm.

2. For an individual ( 12 digit digital code):

– from 1 to 4 - code of the tax authority, according to the SOUN*, which assigned the TIN;
– from 5 to 10 - serial number of the taxpayer’s record;
– from 11 to 12 - a control number calculated using a special algorithm.

* SOUN is a directory of designation codes for tax authorities for taxpayer accounting purposes, which is used by the Federal Tax Service of the Russian Federation when assigning TIN codes. Knowing the TIN of a potential counterparty, you can always find out whether this company a real legal entity or is it a fraudster who does not have state registration.
To check the correctness of the TIN, a check number (the last digits of the TIN) is used.

TIN verification algorithm

A. Algorithm for checking the 10th digit TIN.

For a 10-digit TIN assigned to a legal entity, the control is last, tenth digit:

1. We find the products of the first 9 digits of the Taxpayer Identification Number (TIN) by special factors, respectively. 9 multipliers (2 4 10 3 5 9 4 6 8).
2. We add up all 9 resulting products.
3. We compare the numbers obtained in step 2 and step 4, their difference is the control number, which should be equal to the 10th digit in the TIN.
   

B. Algorithm for checking the 12th digit TIN.

For a 12-digit TIN assigned to an individual, control are last two digits:

1. Stage 1- checking the 11th digit.
   We find the products of the first 10 digits of the TIN by special factors, respectively (the 10th digit is taken as 0).
   10 multipliers (7 2 4 10 3 5 9 4 6 8).
2. We add up all 10 resulting products.
3. We divide the resulting amount by the number 11 and extract the integer part of the quotient from the division.
4. Multiply the resulting number by 11.
5. We compare the numbers obtained in step 2 and step 4,
   their difference is the first control number, which should be equal to the 11th digit in the TIN.
   (If the control number turns out to be equal to 10, in this case we take the control number equal to 0).
   If the resulting number is not equal to the 11th digit of the TIN, then the TIN is not correct,
   if it matches,
   then we calculate the next control number, which should be equal to the 12th digit of the TIN.
6. Stage 2- checking the 12th digit.
   We find the products of the first 11 digits of the TIN by special factors, respectively (the 10th digit is taken as 0).
   11 multipliers (3 7 2 4 10 3 5 9 4 6 8).
7. We add up all 11 resulting products.
8. We divide the resulting amount by the number 11 and extract the integer part of the quotient from the division.
9. Multiply the resulting number by 11.
10. We compare the numbers obtained in step 7 and step 9, their difference is the control number, which should be equal to the 12th digit in the TIN.
    (If the control number turns out to be equal to 10, in this case we take the control number equal to 0).

    If the calculated number is equal to the 12th digit of the TIN, and at the first stage the control number coincides with the 11th digit of the TIN, therefore the TIN is considered correct.

Example

Let's take an arbitrary TIN: 7713456564
and using the “TIN Verification Algorithm” given above, let’s check it for correctness.

First, you need to multiply the first nine digits of the TIN by special multipliers developed by specialists of the Federal Tax Service.
Each digit has its own multiplier: (2 4 10 3 5 9 4 6 8).
Let's do the calculations:
(7 x 2) + (7 x 4) + (1 x 10) + (3 x 3) + (4 x 5) + (5 x 9) + (6 x 4)+ (5 x 6) + (6 x 8) = 228
The resulting amount must be divided by 11.

Then you need to take an integer from the resulting value and multiply it by 11.
The difference between 228 and 220 is 8.
This is the TIN control number - it must be equal to the last digit of the TIN.

In our example, the last digit = 4, not 8.
Therefore, in our example, TIN = 7713456564 is “fake”.

(TIN) - a digital code that organizes the accounting of taxpayers in Russian Federation. Assigned to both legal entities and individuals. It has been assigned to organizations since 1993, to individual entrepreneurs - since 1997, to other individuals - since 1999 (since the beginning of the first part of the Tax Code of the Russian Federation).

Types of TIN:

· TIN of an individual is a sequence of 12 Arabic digits, of which the first two represent the code of the subject of the Russian Federation in accordance with Art. 65 of the Constitution, the next two are the number of the local tax office, the next six are the number of the taxpayer’s tax record and the last two are the so-called “check digits” to check the correctness of the entry.

· Taxpayer Identification Number individual entrepreneur assigned upon registration of an individual as an individual entrepreneur, if this person didn't have it before. Otherwise, the existing TIN is used.

· The TIN of a legal entity is a sequence of 10 Arabic digits, of which the first two represent the code of the subject of the Russian Federation in accordance with Article 65 of the Constitution (or “99” for the interregional inspectorate of the Federal Tax Service), the next two are the number of the local tax inspectorate, the next five are the number of the tax record taxpayer in the territorial section of the Unified State Register and the last one is the control digit. TIN together with checkpoint allow you to determine each separate division legal entity, therefore both of these codes are often displayed and used together, for example, when indicating the payment details of organizations. The TIN of a legal entity is assigned to an organization upon its registration with the tax office that registers the legal entity.

· Since January 1, 2005, the TIN of a foreign legal entity always begins with the numbers “9909”, the next 5 digits correspond to the Code of the foreign organization, the last one is the check digit.

The first 4 digits in total always identify the Federal Tax Service institution, representing a code from the SOUN directory (Directory of codes for designating tax authorities for taxpayer accounting purposes)

Algorithm for checking the TIN check number

Check number, check digit- a type of checksum, usually added to the end of long numbers for the purpose of initially checking their correctness. It is used to reduce the likelihood of errors when processing such numbers: machine reading from product packaging, recording in documents, voice transmission from person to person, etc.

The presence and correctness of a check number does not guarantee the authenticity of the number in question (and does not protect against the actions of attackers), but in practice it protects quite well from random errors.

10-digit TIN - NNNNXXXXXXC

12-digit TIN - NNNNXXXXXXCC where:

NNNN - tax office number

XXXXX, XXXXXX - serial number of the taxpayer (entry number in the state register)

C - check number in the 10-digit TIN

CC - check number in a 12-bit TIN (in fact, two check digits in a row)

Algorithm for checking the control number of an organization's TIN

Step 1. Find the products of the first nine digits of the TIN by the corresponding factors.

Step 3. Divide the amount obtained in step 2 by 11.

The resulting difference (the remainder of dividing the sum of the products by 11) is the TIN control number. If the resulting difference is 10, then the TIN control number is 0.

As a result, if the tenth digit of the TIN of the inspected organization is not equal to the calculated control number, then the TIN is incorrect.

Example: (10-digit TIN)

TIN 772215598( 3 ) Checking:

step 1, 2 = 7*2 + 7*4 + 2*10 + 2*3 + 1*5 + 5*9 + 5*4 + 9*6 + 8*8 = 256

step 3 = 256/11 = 23.2727

step 4 = 23*11 = 253

step 5 = 256-253 = 3 , TIN is correct

Task:

TIN 783000229( 3 )

step 1.2: 7*2+ 8*4+ 3*10+ 0*3+ 0*5+ 0*9+ 2*4+ 2*6+ 9*8= 168

step 31 = 168/11 = 15.272727

step 4 = 15*11 = 165

step 5 = 168-165 = 3 , TIN is correct

Algorithm for checking the control number of the TIN of an individual or entrepreneur

1st check number:

Step 1. Find the products of the first ten digits of the Taxpayer Identification Number (TIN) by the corresponding factors.

Step 2. Add up all the resulting products.

Step 4. Multiply the integer part of the quotient obtained from dividing by 11.

Step 5. Subtract the number obtained in step 4 from the number obtained in step 2.

The resulting difference (the remainder of dividing the sum of products by 11) is the first control number of the TIN. If the resulting difference is 10, then the first control number is 0.

The eleventh digit of the entrepreneur's TIN must be equal to the calculated first TIN control number.

2nd check number:

Step 1. Find the products of the first eleven digits of the Taxpayer Identification Number (TIN) by the corresponding factors.

Step 2. Add up all the resulting products.

Step 3. Find the quotient of dividing the resulting amount by 11.

Step 4. Multiply the integer part of the quotient obtained from dividing by 11.

Step 5. Subtract the number obtained in step 4 from the number obtained in step 2.

The resulting difference (the remainder of dividing the sum of products by 11 is the second control number of the TIN. If the resulting difference is 10, then the second control number is 0.

Example: (12-digit TIN)

TIN 5001007322 59

1. Step 1, 2 = 5*7+ 0*2+ 0*4+ 1*10+ 0*3+ 0*5+ 7*9+ 3*4+ 2*6+ 2*8 = 148

Step 3 = 148/11 = 13.454545

Step 4 = 13*11 = 143

Step 5 = 148-143 = 5

2. Step 1, 2 = 5*3+ 0*7+ 0*2+ 1*4+ 0*10+ 0*3+ 7*5+ 3*9+ 2*4+ 2*6+ 5*8 = 141

Step 3 = 141/11 = 12.818181

Step 4 = 12*11 = 132

Step 5 = 141-132 = 9

Registration reason code (KPP) is a nine-digit digital code, where:

• first two digits- code of the subject of the Russian Federation according to Article 65 of the Constitution
• third and fourth digits- code of the State Tax Inspectorate, which registered the organization at its location, the location of its branches and (or) representative offices located on the territory of the Russian Federation or at the location of its property real estate And Vehicle;
• fifth and sixth digits are the reason codes for registration;
• seventh, eighth and ninth signs- serial number of registration for the corresponding reason.

5-6 characters: 01-at the location of the organization, 02-branch - taxpayer, 03-branch - non-taxpayer, etc.

3) if the accuracy and completeness of the information is confirmed by a representative of an individual, in the field “last name, first name, patronymic of the representative in full” the last name, first name, patronymic (if any) of the representative of the individual is indicated line by line in accordance with the identity document, in the place reserved for signatures, the personal signature of the representative of the individual, the date of signing.

1. The “Country Code” field indicates the numeric code of the country of which the applicant is a citizen. The country code is indicated according to the All-Russian Classifier of Countries of the World (OKSM). If the applicant does not have citizenship, the “Country Code” field indicates the code of the country that issued the document proving his identity.
2. The “Address in the Russian Federation” field, consisting of one familiar place, is filled in by entering the corresponding number:

Inn of an individual examples

The following documents must be submitted to the inspectorate at the place of registration by mail with receipt of receipt:
— a certified copy of the document(s) identifying the individual;
— a certified copy of a document confirming registration at the place of residence;
- payment receipt state duty for re-issuance of a certificate (300 rubles).

A representative of an individual sends the following documents to the tax office:
— application in any form for the issuance of a duplicate TIN certificate (application for re-issuance of TIN - sample);
— document(s) identifying the individual;
— a document confirming registration at the place of residence;
— receipt of payment of the state fee for re-issuance of the certificate (300 rubles);
— a representative of an individual attaches to the application a copy of a document confirming his authority.

What is a TIN of an individual and how to decipher it

A unique taxpayer identification number is established for legal entities and individuals. The number is assigned by the tax office to which the taxpayer belongs territorially. Registration and assignment of a unique number is permitted at the location of the individual.

These numbers are issued to individuals in the form of a certificate. The document contains information about the date of registration, the actual number and personal data of the person (or name of the organization). The TIN certificate is made in A4 format, protected by holography and the seal of the tax authority.

Rules for filling out an application for a TIN for an individual

1. At the top, as on the previous page, initials and surname are indicated.
2. Then you must specify the type of document that is used to confirm registration. This column is filled in in two cases: 1) a document that was presented as identification, not a passport; 2) the person submitting the application is not a citizen of the Russian Federation.
3. The date of registration is indicated below. It must correspond to what is indicated in the document about the place of residence.
4. The previous place of residence is indicated in the image of the current address (indicating the region, zip code and date of registration).
5. The column indicating the country of permanent residence before arriving in the Russian Federation is required to be completed only for foreign citizens.
6. It is necessary to indicate the address of the applicant’s actual residence if it is different from the place of registration. Mainly necessary if the application will be sent by mail.
7. Below is the personal signature of the taxpayer or the person representing him.

1. At the top we write the initials and surname of the person submitting the application.
2. Below you must enter information about the change of last name, first name or patronymic if the procedure was carried out after the specified period (1996).
3. Gender is indicated in numbers: 1 for male, 2 for female.
4. Date and place of birth - data indicated corresponds to what is recorded in the passport. If information is missing from the identity document, it is taken from the birth certificate.
5. The type of document that serves as identification. The passport has code 21. Information about other types of documents can be found in the directory on “Types of taxpayer identification documents.” Then the document data is entered.
6. Then the citizenship field is filled in. It is necessary to indicate: 1 - if the individual is a citizen of the Russian Federation; 2 – the individual is not a citizen of the Russian Federation.
7. Country code - indicate the country of which the person submitting the application has citizenship. The necessary information can be found in All-Russian classifier countries of the world. For Russia – 643.
8. The address is indicated with: 1 – if the Russian Federation is a permanent place of residence; 2 – the Russian Federation acts as a place of temporary stay.
9. The detailed address is indicated in accordance with the paper confirming registration, regardless of whether it is temporary or permanent.

What is a TIN and why is it needed?

• the first two digits of which indicate the region;
• the next two are the number of the tax office that issued this document;
• from 5 to 10 is the number directly under which State Register all necessary information about the taxpayer is recorded;
• 11 and 12 are a verification code, it is calculated according to a certain scheme and eliminates inaccuracies when entering information.

Filling out an application through a special service on the Federal Tax Service website. In the age of high technology, it is possible to get almost everything Required documents without leaving home. The same applies to TIN. You just need to go to the official website of the tax service and, using a special service, send an application for a TIN. After which, within the same 5 days, Federal Tax Service employees will send to your email address certificate in in electronic format.

How to obtain a TIN for an individual for the first time

Once you have prepared the necessary documents and decided on the method of submitting the application, you can proceed directly to entering the data. You should take this as carefully as possible so that you don’t have to redo it again, and if you don’t submit it in person, if you fill it out incorrectly, you can get your application back without consideration and lose even more time.

To obtain a Russian identification code, it is not at all necessary to be a citizen; citizens of other countries can also obtain a TIN. A foreigner who does not need a visa and has received a residence permit in the Russian Federation must provide a TIN to the tax office within 12 months.

Obtaining a TIN for an individual

This number will be useful in many situations: when applying for a job, for registering as an individual entrepreneur, when filling out tax return, for getting tax deduction, for paying taxes and in many other situations. Therefore, everyone needs to go through the procedure for obtaining a TIN. What is needed to obtain a TIN? Read below.

There is another simple way to obtain a TIN - through the service of the Federal Tax Service. Using this service, you can fill out an application for a TIN online and then send it to the Federal Tax Service. After the TIN certificate is ready, you will need to come to the tax office at your place of residence and receive it.

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To eliminate confusion in the state tax register of individuals and legal entities, individual taxable objects are assigned their own taxpayer identification number. It helps to systematize incoming payments, keep records of debtors, and employers also use it to make deductions income tax for employees to the tax office.

Legislative framework of the tax system

Legal basis tax system consists of the Tax Code of the Russian Federation, as well as those adopted on its basis federal laws about taxes, fees and insurance premiums.

The basic principle of the tax system is equality and universality of taxation. In the Russian Federation, every individual or entity obliged to pay taxes established by law. But, despite this, when assigning a tax, the solvency of the person is always taken into account.

In Art. 12 of the Tax Code, the first paragraph indicates the main types of taxes in the Russian Federation. They cover all areas of citizen activity that are subject to taxation.

Taxes and fees in our country are divided into:

• federal;
• regional;
• local taxes.

Federal taxes are established by the state on the basis of the Tax Code and are subject to mandatory payment throughout Russia (for example, the corporate income tax prescribed in Article 25 of the Tax Code of the Russian Federation). This also includes the tax that is levied on the income of citizens (each worker pays it in the amount of 13% of wages).

And the most common type of federal tax collection- This is a state fee. It is payable when performing legally important actions (for example, issuing a Russian passport or replacing a driver’s license, etc.).

tax code RF

Regional taxes are mandatory payments established by the Tax Code and legislative acts subjects of Russia. Such payments are made on the territory of the relevant subject. Only payments provided for by the Tax Code are established and canceled.

The region cannot come up with a tax and impose it on the local population. The regional authorities only have the authority to determine the rates, procedure and deadline for payment, and then only on the condition that these provisions are not established by the Tax Code of the Russian Federation.

Important! State authorities of constituent entities of the Russian Federation may establish tax benefits, determine the tax base, develop the grounds for determining taxpayers, as well as the procedure for their application only within the framework of the powers provided for by the Tax Code of the Russian Federation.

Regional authorities cannot arbitrarily establish taxes that are not prescribed in the code.

Local taxes are fees that are established by the Tax Code of the Russian Federation and normatively legal acts governing bodies of municipal institutions. They are mandatory in the territory of the respective municipality. Thus, in cities of federal significance - Moscow, St. Petersburg and Sevastopol - mandatory local taxes have been established. Example: Moscow city law No. 74 of November 24, 2004 “On land tax» regulates the terms, rates and procedure for payment of payments for the use of municipal land.

Thus, every citizen who owns property land plot in Moscow, must pay the appropriate fee. To file a tax return, you need a Taxpayer Identification Number (TIN). Complete the inspection form by providing the necessary documents and submitting an application. Registration for the first time is free of charge.

Where to get a sample application for a TIN and how to fill it out

Sample application online and then print it out. You must make sure that the sample is new, from 2018, since the old document will not be accepted at the department. The required form is 2–2. This form is intended for individuals to apply for. A different form is provided for enterprises and organizations.

Application form for obtaining a TIN

The application must be filled out in person or on a computer, and must be signed by the citizen in whose name the certificate must be obtained. You can also download a completed template on the Internet to quickly and accurately enter your data.

When entering personal information, you must follow certain filling rules:

• Corrections and blots are not allowed on the form;
• dates are written in Arabic numerals only;
• Each page is printed on a separate sheet;
• fastening sheets is unacceptable;
• When filling out an application electronically, Courier New font size 16 is used.

On the first page of the application, the taxpayer’s full name and telephone number are indicated. feedback. In the upper right corner there is a field “tax authority code”; the code of the department to which the application for registration is submitted is entered. The lower part of the first sheet is filled out by the inspector.

On the second page, the full address of residence, date and place of birth, and passport details are written down. The third page contains an application for registration, and the citizen’s signature is also placed here. Also, the required information about the individual is entered here point by point.

Submission and registration of the application is carried out using the citizen’s passport. If the application is filled out correctly, there should be no difficulties in completing it. The assignment and issuance of a form with an identification number is carried out within 5 working days. But in practice, production time depends on the workload of the inspection department.

Which authority should I apply to?

If a TIN is assigned for the first time, then submission is only possible directly to the tax office. The territorial tax authority is selected:

• at the place of residence (at the place of registration of the citizen);
• at the place of residence (if there is no permanent place of residence in the Russian Federation).

According to Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/435@, a citizen has the right to receive only one TIN number, which cannot be assigned to another individual or legal entity.

If the certificate is lost or damaged, it can be restored by tax authority at your place of residence or through the MFC. Re-issuance requires payment of a state fee of 300 rubles.

Note! Restoration of the document can be entrusted to a third party. To do this, you need to issue a notarized power of attorney.

Necessary documents to restore the TIN at the MFC:

• a citizen’s passport with registration or an additional document confirming the place of residence;
• receipt of payment of state duty;
• completed application form for issuing a TIN certificate.

A similar procedure is provided if there is a change in the name or surname of an individual. For example, if a girl got married and took her husband’s surname, then personal data in the TIN certificate also needs to be replaced. To change the surname when submitting an application to replace the TIN form, the taxpayer must attach a copy of the marriage certificate to the package of documents. This will be the basis for replacing the document.

Ready certificate

It will take about 10 working days to produce a TIN through the MFC. This is due to the fact that this institution cooperates with government departments through a courier service. The production time includes delivery of documents to the inspection and delivery of the finished certificate to the MFC.

So, knowing all the nuances of filling out an application for, there will be no problem registering and processing this document. It should be added that parents can register and receive an individual number for their child from the very birth of the baby. It is assigned once and for life.